About the Author
Author Stephen J. Gauthier is the Director of the Technical Services Center for the Government Finance Officers Association in Chicago, Illinois. This 75th anniversary edition of Governmental Accounting, Auditing, and Financial Reporting is the fifth version of the GAAFR for which he has served as either the author (the 2005, 2001, and 1994 editions) or co-author (the 1988 edition). He has written numerous other GFOA publications on related topics, serves as editor of GFOA’s newsletter GAAFR Review, and is a regular contributor to GFOA’s magazine Government Finance Review. Gauthier has taught extensively on behalf of the GFOA at national and state-level training seminars on a variety of accounting, auditing, and financial reporting matters.
Before joining the GFOA staff in 1987, he served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. Gauthier received his BA degree from the University of Wisconsin – Milwaukee. He holds an MA degree from the University of Wisconsin – Milwaukee, and both an MA and Ph.D. from Vanderbilt University. He is a certified public accountant.
*** The following books also written by Stephen J. Gauthier are available from the Government Finance Officers Association:
What Everyone Needs to Know About the New Fund Balance
Accounting for Capital Assets: A Guide for State and Local Governments
An Elected Official’s Guide: Employer’s Accounting for Pensions and Other Post-Employment Benefits (OPEB)
An Elected Official’s Guide: Audit Committees
An Elected Official’s Guide to Auditing (revised second edition)
An Elected Official’s Guide to Internal Control and Fraud Prevention
Evaluating Internal Controls: A Local Government Manager’s Guide
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